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Amendment of section 4 of the International Tax Co-operation (Economic Substance) 3. 4. 5. 6. International Tax Co-operation (Economic Substance) (Amendment) Law, 2020 Law 7 of 2020 INTERNATIONAL TAX CO-OPERATION (ECONOMIC SUBSTANCE) (AMENDMENT) LAW, 2020 (Law 7 of 2020) A LAW TO AMEND THE INTERNATIONAL TAX CO-OPERATION (ECONOMIC SUBSTANCE) LAW (2020 REVISION) TO MAKE CHANGES TO THE ECONOMIC SUBSTANCE NOTIFICATION REQUIREMENTS AND THE REQUIREMENTS TO PROVIDE AND SHARE INFORMATION; AND FOR INCIDENTAL AND CONNECTED PURPOSES ENACTED by the Legislature of the Cayman Islands.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_1\", \"num\": \"1.\", \"text\": \"Short title 1. This Law may be cited as the International Tax Co-operation (Economic Substance) (Amendment) Law, 2020.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_2\", \"num\": \"2.\", \"text\": \"Amendment of section 4 of the International Tax Co-operation (Economic Substance) Law (2020 Revision) - requirement to satisfy economic substance test 2. The International Tax Co-operation (Economic Substance) Law (2020 Revision), in this Law referred to as the \u201cprincipal Law\u201d, is amended in section 4 as follows \u2014 (a) in subsection (2)(a) by deleting the words \u201cCayman Islands\u201d; and (Law 7 of 2020) I Assent, Martyn Roper Governor Date: 10th day of February, 2020 International Tax Co-operation (Economic Substance) (Amendment) Law, 2020 Law 7 of 2020 (b) in subsection (4) by deleting the words \u201cCayman Islands\u201d wherever they appear.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_3\", \"num\": \"3.\", \"text\": \"Amendment of section 5 - guidance 3. The principal Law is amended in section 5(1) and (4) by deleting the words \u201cand with the approval of the Cabinet\u201d.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_4\", \"num\": \"4.\", \"text\": \"Amendment of section 7 - requirement to provide information 4. The principal Law is amended in section 7 as follows \u2014 (a) by repealing subsection (1) and substituting the following subsection \u2014 \u201c(1) An entity shall annually notify the Authority of the following \u2014 (a) whether or not it is carrying on a relevant activity; (b) if it is carrying on a relevant activity, whether or not it is a relevant entity; (c) in the case of an entity that is carrying on a relevant activity and is tax resident in a jurisdiction outside the Islands \u2014 (i) the name and address of its immediate parent, ultimate parent and ultimate beneficial owner and any other information reasonably required to identify its immediate parent, ultimate parent and ultimate beneficial owner; (ii) the date of the end of its financial year; and (iii) the jurisdiction in which the entity is claiming to be tax resident and any other information as may reasonably be required to support that claim; (d) in the case of a relevant entity that is carrying on a relevant activity \u2014 (i) the date of the end of its financial year; and (ii) the name and address of the officer who is responsible for providing information to the Authority, and shall provide appropriate evidence to support the information provided in the notification as may reasonably be required by the Authority.\u201d; (b) in subsection (4) \u2014 (i) by inserting after paragraph (e) the following paragraph \u2014 \u201c(ea) the name and address of any person other than the relevant entity who is conducting the relevant entity\u2019s core income generating activities in relation to its relevant activity;\u201d; and (ii) in paragraph (f), by deleting the words \u201cCayman Islands\u201d; International Tax Co-operation (Economic Substance) (Amendment) Law, 2020 Law 7 of 2020 (c) by inserting after subsection (6), the following subsection \u2014 \u201c(6A) Where under section 4(4), a person is conducting core income generating activities in relation to the relevant activity of a relevant entity, that person may verify the information provided to the Authority under subsection (4) within thirty days after the day on which the information is provided.\u201d; (d) by inserting after subsection (8), the following subsections \u2014 \u201c(8A) Where a relevant entity that is required to satisfy the economic substance test fails to prepare and submit to the Authority the report required under subsection (3) within the time specified in that subsection, the Authority shall by notice in writing impose a penalty of five thousand dollars and an additional penalty of five hundred dollars for each day during which the failure to comply continues. (8B) The Authority shall not impose a penalty under subsection (8A) after the earlier of the following \u2014 (a) one year after becoming aware of the contravention; or (b) six years after the contravention occurred. (8C) A penalty under subsection (8A) must be paid before the end of the period of thirty days commencing with the date mentioned in subsection (8D). (8D) That date referred to in subsection (8C) is the later of \u2014 (a) the date from which the penalty is due under subsection (8A); or (b) if a notice of appeal is given under subsection (8F), the date on which the appeal is finally determined or withdrawn. (8E) A penalty under subsection (8A) shall be paid into the general revenue of the Islands and may be recovered as a civil debt due to the general revenue of the Islands. (8F) A relevant entity that has a penalty imposed pursuant to subsection (8A) may, within thirty days after the notice is given under that subsection, appeal against the penalty to the Grand Court and such appeal shall act as a stay on the enforcement of the penalty. (8G) A relevant entity upon whom a penalty is imposed under subsection (8A) may appeal against the penalty on the ground that liability to a penalty does not arise. (8H) An appeal under this section may be made on questions of law or fact or both and the Grand Court may affirm or reverse the penalty International Tax Co-operation (Economic Substance) (Amendment) Law, 2020 Law 7 of 2020 or substitute its own penalty for that imposed by the Authority.\u201d; and (e) by inserting after subsection (9), the following subsection \u2014 \u201c(10) In this section \u201centity\u201d means \u2014 (a) a company that is \u2014 (i) incorporated under the Companies Law (2020 Revision); or (ii) a limited liability company registered under the Limited Liability Companies Law (2020 Revision); (b) a limited liability partnership that is registered in accordance with the Limited Liability Partnership Law, 2017; or (c) a company that is incorporated outside of the Islands and registered under the Companies Law (2020 Revision).\u201d.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_5\", \"num\": \"5.\", \"text\": \"Amendment of section 10 - sharing of information 5. The principal Law is amended in section 10 as follows \u2014 (a) in subsections (1)(a) and (2)(a) by deleting the words \u201cparent company, ultimate parent company\u201d and substituting the words \u201cimmediate parent, ultimate parent\u201d; and (b) by inserting after subsection (2), the following subsections \u2014 \u201c(3) In the case of an entity that is carrying on a relevant activity and is tax resident in a jurisdiction outside of the Islands, the Authority shall, in accordance with relevant international standards and scheduled agreements, provide the information provided to it under this Law \u2014 (a) to the competent authority in the jurisdiction in which that entity is tax resident; (b) to the competent authority in the jurisdiction in which the immediate parent, ultimate parent and ultimate beneficial owner of the entity resides; and (c) if the relevant entity is incorporated outside the Islands, to the competent authority of the relevant jurisdiction in which the entity is incorporated. (4) The Authority may, in accordance with relevant international standards and scheduled agreements, provide any information provided to it under this Law as appropriate. (5) In this section \u201centity\u201d means \u2014 (a) a company that is \u2014 International Tax Co-operation (Economic Substance) (Amendment) Law, 2020 Law 7 of 2020 (i) incorporated under the Companies Law (2020 Revision); or (ii) a limited liability company registered under the Limited Liability Companies Law (2020 Revision); (b) a limited liability partnership that is registered in accordance with the Limited Liability Partnership Law, 2017; or (c) a company that is incorporated outside of the Islands and registered under the Companies Law (2020 Revision).\u201d.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_6\", \"num\": \"6.\", \"text\": \"Amendment of Schedule - construction of words and expressions 6. The principal Law is amended in the Schedule as follows \u2014 (a) in the definition of the words \u201cCayman Islands core income generating activities\u201d, by deleting the words \u201cCayman Islands core income generating activities\u201d and substituting the words \u201ccore income generating activities; (b) in the definition of the words \u201cConsolidated Financial Statements\u201d by deleting the word \u201ccompany\u201d; (c) by inserting in the appropriate alphabetical sequence the following definition \u2014 \u201c \u201cimmediate parent\u201d, in relation to an entity, means a person that owns directly twenty-five percent or more of the ownership interest or voting rights in the entity;\u201d; (d) by deleting the definition of the words \u201cparent company\u201d; (e) in the definition of the words \u201csubsidiary company\u201d by deleting the words \u201cparent company\u201d and substituting the words \u201cimmediate parent\u201d; and International Tax Co-operation (Economic Substance) (Amendment) Law, 2020 Law 7 of 2020 (f) in the definition of the words \u201cultimate parent company\u201d by deleting the words \u201cultimate parent company\u201d and substituting the words \u201cultimate parent\u201d. 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AND FOR INCIDENTAL AND CONNECTED\nPURPOSES\nENACTED by the Legislature of the Cayman Islands.\n1.\nShort title\n1.\nThis Law may be cited as the International Tax Co-operation (Economic\nSubstance) (Amendment) Law, 2020.\n2.\nAmendment of section 4 of the International Tax Co-operation (Economic\nSubstance) Law (2020 Revision) - requirement to satisfy economic\nsubstance test\n2.\nThe International Tax Co-operation (Economic Substance) Law (2020 Revision), in\nthis Law referred to as the \u201cprincipal Law\u201d, is amended in section 4 as follows \u2014\n(a)\nin subsection (2)(a) by deleting the words \u201cCayman Islands\u201d; and\n(Law 7 of 2020)\nI Assent,\nMartyn Roper\nGovernor\nDate: 10th day of February, 2020\n\nSection 3\nInternational Tax Co-operation (Economic Substance) (Amendment)\nLaw, 2020\n\nPage 6\nLaw 7 of 2020\nc\n\n(b) in subsection (4) by deleting the words \u201cCayman Islands\u201d wherever they\nappear.\n3.\nAmendment of section 5 - guidance\n3.\nThe principal Law is amended in section 5(1) and (4) by deleting the words \u201cand\nwith the approval of the Cabinet\u201d.\n4.\nAmendment of section 7 - requirement to provide information\n4.\nThe principal Law is amended in section 7 as follows \u2014\n(a)\nby repealing subsection (1) and substituting the following subsection \u2014\n\u201c(1) An entity shall annually notify the Authority of the following \u2014\n(a)\nwhether or not it is carrying on a relevant activity;\n(b)\nif it is carrying on a relevant activity, whether or not it is a\nrelevant entity;\n(c)\nin the case of an entity that is carrying on a relevant activity\nand is tax resident in a jurisdiction outside the Islands \u2014\n(i)\nthe name and address of its immediate parent, ultimate\nparent and ultimate beneficial owner and any other\ninformation reasonably required to identify its immediate\nparent, ultimate parent and ultimate beneficial owner;\n(ii) the date of the end of its financial year; and\n(iii) the jurisdiction in which the entity is claiming to be tax\nresident and any other information as may reasonably be\nrequired to support that claim;\n(d) in the case of a relevant entity that is carrying on a relevant\nactivity \u2014\n(i)\nthe date of the end of its financial year; and\n(ii) the name and address of the officer who is responsible\nfor providing information to the Authority,\nand shall provide appropriate evidence to support the information\nprovided in the notification as may reasonably be required by the\nAuthority.\u201d;\n(b) in subsection (4) \u2014\n(i)\nby inserting after paragraph (e) the following paragraph \u2014\n\u201c(ea) the name and address of any person other than the relevant\nentity who is conducting the relevant entity\u2019s core income\ngenerating activities in relation to its relevant activity;\u201d; and\n(ii) in paragraph (f), by deleting the words \u201cCayman Islands\u201d;\n\nInternational Tax Co-operation (Economic Substance) (Amendment)\nLaw, 2020\nSection 4\n\nc\nLaw 7 of 2020\nPage 7\n\n(c)\nby inserting after subsection (6), the following subsection \u2014\n\u201c(6A) Where under section 4(4), a person is conducting core income\ngenerating activities in relation to the relevant activity of a\nrelevant entity, that person may verify the information provided to\nthe Authority under subsection (4) within thirty days after the day\non which the information is provided.\u201d;\n(d) by inserting after subsection (8), the following subsections \u2014\n\u201c(8A) Where a relevant entity that is required to satisfy the economic\nsubstance test fails to prepare and submit to the Authority the report\nrequired under subsection (3) within the time specified in that\nsubsection, the Authority shall by notice in writing impose a penalty\nof five thousand dollars and an additional penalty of five hundred\ndollars for each day during which the failure to comply continues.\n(8B) The Authority shall not impose a penalty under subsection (8A)\nafter the earlier of the following \u2014\n(a)\none year after becoming aware of the contravention; or\n(b) six years after the contravention occurred.\n(8C) A penalty under subsection (8A) must be paid before the end of the\nperiod of thirty days commencing with the date mentioned in\nsubsection (8D).\n(8D) That date referred to in subsection (8C) is the later of \u2014\n(a)\nthe\ndate\nfrom\nwhich\nthe\npenalty\nis\ndue\nunder\nsubsection (8A); or\n(b) if a notice of appeal is given under subsection (8F), the date on\nwhich the appeal is finally determined or withdrawn.\n(8E) A penalty under subsection (8A) shall be paid into the general\nrevenue of the Islands and may be recovered as a civil debt due to\nthe general revenue of the Islands.\n(8F) A relevant entity that has a penalty imposed pursuant to\nsubsection (8A) may, within thirty days after the notice is given\nunder that subsection, appeal against the penalty to the Grand Court\nand such appeal shall act as a stay on the enforcement of the\npenalty.\n(8G) A relevant entity upon whom a penalty is imposed under subsection\n(8A) may appeal against the penalty on the ground that liability to a\npenalty does not arise.\n(8H) An appeal under this section may be made on questions of law or\nfact or both and the Grand Court may affirm or reverse the penalty\n\nSection 5\nInternational Tax Co-operation (Economic Substance) (Amendment)\nLaw, 2020\n\nPage 8\nLaw 7 of 2020\nc\n\nor substitute its own penalty for that imposed by the Authority.\u201d;\nand\n(e)\nby inserting after subsection (9), the following subsection \u2014\n\u201c(10) In this section \u201centity\u201d means \u2014\n(a)\na company that is \u2014\n(i)\nincorporated under the Companies Law (2020 Revision);\nor\n(ii) a limited liability company registered under the Limited\nLiability Companies Law (2020 Revision);\n(b) a limited liability partnership that is registered in accordance\nwith the Limited Liability Partnership Law, 2017; or\n(c)\na company that is incorporated outside of the Islands and\nregistered under the Companies Law (2020 Revision).\u201d.\n5.\nAmendment of section 10 - sharing of information\n5.\nThe principal Law is amended in section 10 as follows \u2014\n(a)\nin subsections (1)(a) and (2)(a) by deleting the words \u201cparent company,\nultimate parent company\u201d and substituting the words \u201cimmediate parent,\nultimate parent\u201d; and\n(b) by inserting after subsection (2), the following subsections \u2014\n\u201c(3) In the case of an entity that is carrying on a relevant activity\nand is tax resident in a jurisdiction outside of the Islands, the\nAuthority shall, in accordance with relevant international\nstandards and scheduled agreements, provide the information\nprovided to it under this Law \u2014\n(a)\nto the competent authority in the jurisdiction in which\nthat entity is tax resident;\n(b) to the competent authority in the jurisdiction in which the\nimmediate parent, ultimate parent and ultimate beneficial\nowner of the entity resides; and\n(c)\nif the relevant entity is incorporated outside the Islands,\nto the competent authority of the relevant jurisdiction in\nwhich the entity is incorporated.\n(4) The Authority may, in accordance with relevant international\nstandards and scheduled agreements, provide any information\nprovided to it under this Law as appropriate.\n(5) In this section \u201centity\u201d means \u2014\n(a)\na company that is \u2014\n\nInternational Tax Co-operation (Economic Substance) (Amendment)\nLaw, 2020\nSection 6\n\nc\nLaw 7 of 2020\nPage 9\n\n(i)\nincorporated under the Companies Law (2020 Revision);\nor\n(ii) a limited liability company registered under the Limited\nLiability Companies Law (2020 Revision);\n(b) a limited liability partnership that is registered in accordance\nwith the Limited Liability Partnership Law, 2017; or\n(c)\na company that is incorporated outside of the Islands and\nregistered under the Companies Law (2020 Revision).\u201d.\n6.\nAmendment of Schedule - construction of words and expressions\n6.\nThe principal Law is amended in the Schedule as follows \u2014\n(a)\nin the definition of the words \u201cCayman Islands core income generating\nactivities\u201d, by deleting the words \u201cCayman Islands core income\ngenerating activities\u201d and substituting the words \u201ccore income\ngenerating activities;\n(b) in the definition of the words \u201cConsolidated Financial Statements\u201d by\ndeleting the word \u201ccompany\u201d;\n(c)\nby inserting in the appropriate alphabetical sequence the following\ndefinition \u2014\n\u201c \u201cimmediate parent\u201d, in relation to an entity, means a\nperson that owns directly twenty-five percent or more of the\nownership interest or voting rights in the entity;\u201d;\n(d) by deleting the definition of the words \u201cparent company\u201d;\n(e)\nin the definition of the words \u201csubsidiary company\u201d by deleting the\nwords \u201cparent company\u201d and substituting the words \u201cimmediate parent\u201d;\nand\n\nSection 6\nInternational Tax Co-operation (Economic Substance) (Amendment)\nLaw, 2020\n\nPage 10\nLaw 7 of 2020\nc\n\n(f)\nin the definition of the words \u201cultimate parent company\u201d by deleting the\nwords \u201cultimate parent company\u201d and substituting the words \u201cultimate\nparent\u201d.\n\nPassed by the Legislative Assembly the 31st day of January, 2020.\nHon. W. 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